M/S. RASAYANA HOTEL,NEW DELHI vs. ITO, UTTRAKHAND
The appeal of the assessee stands allowed
ITA 2718/DEL/2017[2011-12]Status: DisposedITAT Dehradun26 Nov 2020AY 2011-12
Bench: The Ld. Cit (A) Was Partly
Section 132Section 143(3)Section 153CSection 80I
260/-.
M/s Rasayana Hotel Vs. ITO
2.1
The assesee’s appeal before the Ld. CIT (A) was partly
allowed with the Ld. CIT (A) holding that the disallowance with
respect to depreciation was not warranted. The Ld. CIT (A),
however, upheld the disallowance of assessee’s claim u/s 80IC of
the Act. The Ld. CIT (A) also upheld the action
